Judicial Efficiency Improvement Act

Senate Bill

S. 3020

119th Congress

Judicial Efficiency Improvement Act

In Committee

Introduced:Oct 21, 2025

Primary Sponsor

Dan Sullivan

Senator

Republican

AK

Cosponsors

4

Quick Stats

Policy Area

Taxation

Summary

The Volunteer Driver Tax Appreciation Act of 2023 would increase the tax deduction for people who use their personal cars to transport others or property on behalf of a charitable organization. Currently, the deduction is 14 cents per mile, but this bill would raise it to the higher standard business mileage rate, which is 65.5 cents per mile in 2023.

Latest Action

Read twice and referred to the Committee on Finance.

AI Summary

Plain-English explanation of this bill

The Volunteer Driver Tax Appreciation Act of 2023 would increase the tax deduction for people who use their personal cars to transport others or property on behalf of a charitable organization. Currently, the deduction is 14 cents per mile, but this bill would raise it to the higher standard business mileage rate, which is 65.5 cents per mile in 2023.

Last updated: 12/29/2025

Official Summary

Congressional Research Service summary

Volunteer Driver Tax Appreciation Act of 2023 This bill increases the 14 cents per mile rate for the charitable use of an automobile to the standard business mileage rate (65.5 cents per mile in 2023) for automobiles transporting persons (other than the taxpayer) or property on behalf of a charitable organization.

Key Points

Main provisions of the bill

Increases the tax deduction for using a personal car to transport people or property for charitable organizations
Raises the deduction from 14 cents per mile to the standard business mileage rate, which is 65.5 cents per mile in 2023
Aims to provide more financial support for volunteers who use their own vehicles to help charitable causes

How This Impacts Americans

Potential effects on citizens and communities

This bill would primarily impact people who volunteer their time and vehicles to support charitable organizations. By increasing the tax deduction, it would help offset the costs these volunteers incur, potentially encouraging more people to get involved in volunteering. It could also benefit the charitable organizations themselves by making it more affordable for people to provide transportation services.

Policy Areas

Primary Policy Area

Taxation

Scope & Jurisdiction

Jurisdiction Level

federal

Congressional Session

119th Congress

Citation Reference

3020, 119th Congress (2025). "Judicial Efficiency Improvement Act". Source: Voter's Right Platform. https://votersright.org/bills/118-s-3020